there is no electronic stamp for reimbursement of electronic invoices.

The electronic ordinary VAT invoice issued by taxpayers through the service platform of electronic VAT invoice is the same as the ordinary VAT invoice in legal effect, basic use and basic usage provisions. That is to say, it is normal to use the format file of VAT electronic ordinary invoice issued by the VAT electronic invoice service platform without the special seal for enterprise invoice, which will not affect the use. The national tax work conference proposed to deepen the reform of the tax collection and management system and do a good job in optimizing the tax business environment. According to the announcement of State Taxation Administration of The People's Republic of China on issues related to the implementation of electronic special invoices for value-added tax among newly-established taxpayers (State Taxation Administration of The People's Republic of China Announcement No.22, 2121), electronic special invoices for value-added tax will be implemented among newly-established taxpayers in 11 regions including Tianjin, Hebei and Shanghai from February 21th. Compared with the paper-based special invoice for value-added tax, the electronic special invoice for value-added tax (hereinafter referred to as "electronic special invoice") further simplifies the invoice face style, and uses electronic signature to replace the original special invoice seal. In order to better meet the needs of the electronic reform of invoices, the electronic special invoice uses electronic signature to replace the original special invoice seal, and taxpayers can download the VAT electronic invoice format file reader through the national VAT invoice inspection platform to check the electronic special invoice and verify the effectiveness of the electronic signature. Therefore, even if the electronic special ticket is not stamped with the special invoice seal, it can be reimbursed.

There are two main ways to issue electronic invoices:

Method 1: The seller operates to issue

1. The seller (seller) operates to enter the buyer (buyer) information and commodity information (such as company title, tax number, commodity name, specification, quantity, unit price information, etc.) that need to be invoiced

2. Fill in the buyer (buyer).

3. The buyer (buyer) can use the electronic invoice after receiving it and downloading it (it can also be printed and used just like a paper invoice)

Method 2: The buyer will issue the invoice related to the order by himself

1. The seller will issue the QR code to the buyer (usually after the checkout of food and beverage outlets)

2. The buyer will fill in the invoice information by himself (such as company name, tax number, E-mail)

3. The buyer (buyer) can use the electronic invoice after receiving it and downloading it (it can also be printed and used just like a paper invoice)

Legal basis:

Announcement of State Taxation Administration of The People's Republic of China on the Comprehensive Service Platform of VAT Invoice (State Taxation Administration of The People's Republic of China Announcement No.1 in 2121) stipulates that the ordinary VAT invoice issued by taxpayers through the service platform of VAT electronic invoice belongs to taxation.